Preheat the oven to 350°F. Line baking sheets with parchment paper.

In a medium bowl, whisk together the flour, baking powder, and salt. Set aside.

In a large bowl, beat the softened butter with 1¼ cups granulated sugar until light and creamy.

Add the eggs and vanilla extract. Beat until smooth and well combined.

Gradually add the dry ingredients to the wet ingredients, mixing on low speed just until combined.

Place the remaining ¼ cup granulated sugar in a shallow bowl.

Roll the dough into approximately 1-inch balls.

Roll each dough ball in the granulated sugar and arrange them on the prepared baking sheets, leaving space between each cookie.

Bake for about 10 minutes, or until the tops begin to crack and the edges are lightly set.

Let the cookies cool on the baking sheet for 5 minutes, then transfer them to a wire rack to cool completely.